基于投入产出法的成本核算模型  

Cost Accounting Model Based on Input-output Method

作　　者：许存兴[1] 刘化刚[1] 张芙蓉[2] XU Cun-xing LIU Hua-gang ZHANG Fu-rong(School of Business,Weinan Normal University,Weinan 714099,China Weinan Branch of People＇ s Bank of China,Weinan 714099,China)

机构地区：[1]渭南师范学院商学院,陕西渭南714099 [2]中国人民银行渭南中心支行,陕西渭南714099

出　　处：《渭南师范学院学报》2016年第19期64-69,92,共7页Journal of Weinan Normal University

基　　金：陕西省军民融合研究基金项目:军工上市公司资产重组绩效调查(15JMR06)

摘　　要：针对现行成本核算工作量大的问题,结合企业生产过程,借鉴投入产出原理,遵循现行成本核算制度,编制成本费用归集分配表,厘清成本核算账户与费用项目之间的逻辑关系,计算成本费用分配系数,构建投入产出成本核算模型,计算产品成本和中间投入。该模型发挥了实物型和价值型投入产出的桥梁纽带作用,可以准确及时地核算企业产品生产成本,便于加强企业成本管理。Based on the enterprise production process,the input- output principle and the current cost accounting system,this paper aims to work out a table of collection and distribution of cost, clarifies the logical relationship between cost accounting and project cost, calculates the distribution coefficient cost and builds the input-output mode. This mode will connect the input with output, and help enterprises calculate the production cost timely and accurately. Moreover, it is convenient for enterprises to strengthen the cost management by using this mode.

关 键 词：投入产出法 成本核算 模型 

分 类 号：F230.9[经济管理—会计学]